IGST refunds verification: interim mechanism extended to cover exports with GST payment mismatches, requiring reconciliation and certified confirmation.
The interim solution of Circular 12/2018-Customs is extended mutatis mutandis to Shipping Bills filed in April 2018-March 2019 where GSTN-to-Customs transmission failed due to payment mismatches between GSTR-1 and GSTR-3B. For that period, cumulative IGST payments in GSTR-1 and GSTR-3B will be compared, and exporters must furnish a Chartered Accountant certificate confirming no discrepancy between refunded IGST and actual IGST paid for exports, to be submitted by the prescribed deadline.

IGST export refunds extended; rectification via Officer Interface and CA reconciliation required for GST return mismatches.
Extension permits rectification through the Officer Interface for shipping bills filed up to 31 July 2019 for errors including SB005 (invoice mismatch), SB003 (GSTIN mismatch), SB000 (IGST not reflected) and short refunds; affected exporters must submit reconciliation and rectification details to the IGST Refund Cell (Port). For cases where GSTN-to-Customs transmission failed due to payment mismatches between GSTR-1 and GSTR-3B, the procedures of the earlier circular apply mutatis mutandis for the April-March 2018-19 period, and a CA certificate confirming no discrepancy between refunded and paid IGST for that period must be furnished.

Electronic filing of Section 74 re-export shipping bills required, with identity verification, e-document upload and system-based drawback processing.
Electronic filing of shipping bills for re-export under Section 74 is required in ICES (Scheme Code 19/Drawback Sr. No. 9801 until a separate code exists), with exporters clearly indicating "Re-export under Section 74" and import details in item details. Officers must verify identity of goods and determination of use by examination, record departmental comments before LEO, and ensure supporting documents are uploaded to eSANCHIT. Drawback claims will be processed in the system after EGM verification, IGST claims follow existing IGST guidance, and Guaranteed Remittance waivers may be obtained where applicable.

Permissibility of container handling in bonded warehouses: placing mono cartons after statutory labelling allowed to prevent damage.
Placing mono cartons on imported Bottled In Origin alcoholic beverages after statutory labelling does not amount to processing that produces a distinct product and so is not allowable under the manufacture provision; however, removal of shipper's cartons, labelling, and repacking into mono cartons and outer cartons to prevent loss or damage is permissible in public and private bonded warehouses under clause (b) of section 64 of the Customs Act.

Project import module mandates electronic project and bond registration and electronic filing of import declarations.
Rollout mandates implementation of a Project Import Module in ICES to replace manual processing by enabling electronic project registration using scheme code PI with mandatory PI bond linkage, generation of a project license number for quoting in Bills of Entry, registration of a national provisional PI bond usable at any port, filing of provisional BEs with item wise debits to the project/bond, maintenance of a project ledger, and finalisation of BEs with re crediting of the bond via existing FAO/FDC options.

IGST refund verification mechanism extended - exporters must reconcile GSTR-1 and GSTR-3B and submit CA certificate by specified deadline.
The interim mechanism for verifying IGST payments where GSTN-to-Customs transmission failed due to payment mismatches is extended mutatis mutandis to the subsequent financial year. Exporters must compare cumulative IGST in GSTR-1 and GSTR-3B for the period and, where applicable, furnish a Chartered Accountant certificate certifying that refunded IGST matches actual IGST paid; the CA certificate must be submitted by the specified deadline.

No-incentive certificate requirement enforces recovery of export incentives on re-importation and conditions customs clearance accordingly.
Customs clearance on re-import shall be conditioned on presentation of a no-incentive certificate from the Regional Authority of the trade-policy administrator where export incentives under Chapter 3 of the Foreign Trade Policy were availed; field formations must review past re-imports and coordinate recovery of inadmissible duty credits, and submit a compliance report to the issuing office.

SB005 alternate mechanism extended to allow officer-assisted invoice mismatch rectification and enable IGST export refund processing.
Extension of the SB005 alternate mechanism permits officer-assisted rectification of invoice mismatches in shipping bills to enable processing of IGST export refunds and compensation cess disbursal; stakeholders should use the reconciliation procedure established by prior circulars and report any implementation difficulties to the issuing office.

IGST refund verification mechanism extended; exporters must submit a CA certificate reconciling GSTR-1 and GSTR-3B payments.
An interim IGST refund verification procedure from Circular 12/2018 is extended to shipping bills for April 2018-March 2019; exporters must compare cumulative IGST payments in GSTR-1 and GSTR-3B for that period and furnish a Chartered Accountant certificate confirming no discrepancy between IGST refunded under the circular and actual IGST paid, by 30th October 2019.

IGST export refund rectification extended; exporters may use SB005 alternate mechanism and submit concordance tables.
Extension of the officer-mediated rectification mechanism for SB005 invoice mismatches is authorised for shipping bills filed up to 31.07.2019; a special processing drive at Air Cargo Complex, Mumbai from 3 September 2019 will operate three dedicated cells to receive concordance tables and resolve cases, with contact points provided and escalation to the Joint Commissioner (Exports) for any difficulties.

Drawback claims: unresponded queries may be processed as zero; exporters may file supplementary claims under Rule sixteen.
The notice directs exporters, CHAs and stakeholders to check drawback claim status on ICEGATE and submit required documents or clarifications when queries are raised; claims listed in the annex have not been replied to despite reminders and the responsibility to respond rests with exporters and intermediaries.

IGST refunds mechanism extended to cover export payment mismatches, requiring reconciliation and a Chartered Accountant certificate for verification.
The notice extends the interim verification mechanism for IGST refunds to additional shipping bills where IGST payment records were not transmitted to the customs system due to mismatches between GSTR 1 and GSTR 3B, applying the earlier circular mutatis mutandis. Exporters must compare cumulative IGST payments in GSTR 1 and GSTR 3B for the extended period and furnish a Chartered Accountant certificate confirming no discrepancy between IGST refunded on exports under the mechanism and the actual IGST paid. Difficulties may be reported to the Commissioner of Customs.

IGST export refunds: invoice-mismatch rectification mechanism extended to more shipping bills, enabling revised processing including compensation cess disbursal.
The notice extends the officer-interface alternate rectification mechanism for IGST export refunds to resolve invoice mismatches (SB005 error) for shipping bills filed up to 31.07.2019, applying the processing approach of Circular 40/2018 and related circulars and inviting trade participants to report implementation difficulties to the Commissioner of Customs (Chennai-IV).

IGST export refund mechanism extended to permit officer assisted rectification of invoice mismatches, including compensation cess disbursal.
SB005 invoice mismatch cases under CBIC circulars are now eligible for an alternate officer assisted rectification mechanism extended to shipping bills filed up to 31.07.2019; the procedure permits supervised resolution of invoice detail discrepancies between shipping bills and GST returns and provides for revised processing in specified cases including disbursal of compensation cess, with exporters advised to report difficulties to the Commissioner of Customs (Chennai IV).

IGST refund error rectification: special camp enables exporters to correct CSB005 and SB006 refund errors promptly.
A special camp at the Centralized Refund Cell, ICD CONCOR, Dhandari Kalan, Ludhiana will operate from 02.09.2019 to 06.09.2019 to rectify IGST refund claims stalled due to error codes CSB005 and SB006; exporters and representatives may attend the camp or seek rectification through the Deputy/Assistant Commissioner at their respective export sheds, with designated coordinating officers available to facilitate expedited processing and engagement with revised SB005 alternate mechanism and compensation cess disbursal procedures.

IGST export refund rectification facility extended to more shipping bills and revised processing including compensation cess disbursal.
Extension of the rectification facility for IGST export refunds permits exporters to correct invoice mismatches under the SB005 alternate mechanism with an officer interface, covering shipping bills filed up to 31.07.2019 and enabling officer-mediated resolution of discrepancies for affected refund claims.

IGST refund verification requires a CA certificate under the interim GSTR reconciliation procedure for export shipments.
Extension of the interim IGST reconciliation procedure in Circular 12/2018-Customs to shipping bills filed for April 2018-March 2019: exporters must reconcile cumulative IGST in GSTR-1 and GSTR-3B for that period and submit a Chartered Accountant certificate confirming no discrepancy between IGST refunded under the circular and actual IGST paid, to the Assistant Commissioner (IGST Refunds), Custom House Visakhapatnam, by the prescribed compliance date.

IGST refund verification: CBIC applies prior circular solution to affected shipping bills, requiring CA certificates.
The notice directs that the remedial procedure set out in the earlier circular be applied mutatis mutandis to affected export shipping bills where IGST payment mismatches occurred, and requires submission of Chartered Accountant certificates evidencing reconciliation as a condition for refund processing, with a prescribed deadline and an invitation to report implementation difficulties to the office.

IGST export refunds rectification enables one-time correction of invoice mismatches to permit sanction of differential refunds.
Extension of a one-time officer-mediated rectification facility permits exporters to correct invoice mismatches causing SB005 errors, enabling sanction of differential IGST refunds where refund scrolls differ from IGST actually paid; the Board's processing guidelines must be followed strictly and include provisions for disbursal of compensation cess.

Common bond for export promotion imports allows single-bond coverage with progressive bank guarantees to streamline customs clearances.
Execution of a Common Bond allows an authorisation holder to cover all imports under specified Export Promotion schemes from any port with a single bond value set by the holder; exhausted bond amounts must be topped up at the port of execution. Required Bank Guarantees may be furnished progressively as imports occur and concessional duty benefits are availed.